Subject: Comment on File Number 4-637

September 07, 2012

Dear members of the Securities and Exchange Commission:

I am writing to urge the SEC to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

After the beginning of the Great Recession, I saw just how hard it is to trust a board of executives when it comes to any decision and now I am asking that these CEOs and other corporations release their political spending to the public so as to be more transparent with the American people. After all, lack of honesty and transparency on behalf of corporations and big banks led to this economic disaster. We as Americans deserve at least some transparency regarding their decisions to fund political campaigns.

Thank you for considering my comment.

Sincerely,

Chris DeSett